Tax-Smart Giving Guide · Summer Camp Project

Summer Camp Project · Donor Resource

Give smarter at every stage of life.

A decade-by-decade guide to tax-smart giving strategies — so more of your generosity reaches kids who need it most.

20s–30s Building

Plant the habit early.

Income is growing; deductions are straightforward.

Cash Gift Deduct up to 60% of AGI for cash gifts to public charities. Even modest recurring gifts build meaningful impact — and a lifelong giving habit.

Payroll Employer payroll deductions make giving automatic and pre-tax if your employer offers charitable giving programs. Many double gifts through matching.

DAF Starter Open a Donor-Advised Fund (DAF) early. Contribute in high-income years, take the deduction immediately, and distribute to charities on your own timeline.

40s Peak Earning

Your highest-earning decade. Use it.

Tax bracket pressure is real — give appreciated assets.

Stock Gift Donate appreciated securities directly. You avoid capital gains tax entirely and deduct the full fair market value — often worth 20–37% more than selling first, then donating cash.

DAF Contribute a large lump sum to a DAF in a high-income year (bonus, business sale, RSU vest) for an outsized deduction now, with flexibility to give over time.

Bundling Bunch 2–3 years of giving into one year to exceed the standard deduction threshold and itemize — then give from your DAF in the off years.

50s Pre-Retirement

Think beyond this year's tax return.

Estate and legacy planning enters the picture.

Real Estate Gift appreciated property or real estate to avoid capital gains while claiming a deduction at full fair market value.

CRT Charitable Remainder Trust (CRT): transfer assets, receive income for life, take a partial deduction now, and the remainder passes to charity. Good for illiquid or highly appreciated assets.

Beneficiary Name Summer Camp Project as a beneficiary of a life insurance policy or retirement account — a simple form change with significant future impact.

60s Early Retirement

Your IRA becomes a powerful giving tool.

Age 70½ unlocks a strategy most donors don't know about.

QCD Qualified Charitable Distribution (QCD): at age 70½+, give up to $105,000/year directly from your IRA to charity — it counts toward your RMD and is excluded from taxable income entirely.

RMD Strategy Satisfy your Required Minimum Distribution with a QCD and avoid the income tax hit that comes with withdrawing and donating separately.

CGP Charitable Gift Annuity: make a gift, receive fixed income for life at attractive rates, and take a partial deduction. Rates improve with age.

70s+ Legacy

Shape what you leave behind.

This is the decade of legacy gifts — and the deepest tax benefits.

Bequest A bequest in your will is the most common legacy gift. It costs nothing today, removes assets from your taxable estate, and creates a permanent impact.

IRA Bequest Leave retirement accounts to charity — not heirs. Heirs pay income tax on inherited IRAs; charities don't. This is one of the most tax-efficient assets to give.

QCD Max Maximize annual QCDs through your 70s and 80s to reduce your IRA balance, lower future RMDs, and manage Medicare premium exposure (IRMAA).

60%

of AGI deductible for cash gifts to public charities

$105K

annual QCD limit from IRAs (age 70½+, indexed to inflation)

0%

capital gains tax when donating appreciated assets directly

Before you give — a few smart moves.

Ask about stock transfers. We accept appreciated securities directly. Contact us before year-end — transfers can take 1–2 weeks.

Don't sell, then give. Gifting appreciated stock directly avoids capital gains tax and deducts at full market value.

Verify your DAF qualifies. Summer Camp Project is a 501(c)(3) — eligible for virtually all DAF platforms including Fidelity Charitable, Schwab, and Vanguard.

Year-end deadline matters. Checks must be postmarked and online gifts completed by December 31 to count for that tax year.

Get your receipt. We provide IRS-compliant acknowledgment letters for all gifts. Keep these with your tax documents.

Consult your advisor. These strategies are educational — your CPA or financial planner can help you choose what fits your situation.

People standing on a dock at sunset, with one person jumping into a body of water, their reflection visible on the water's surface.

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Donate Stock, DAFs

You may be able to give more with less and save on taxes by donating appreciated securities, such as stocks, bonds, mutual funds, and Donor-Advised Funds (DAFs)

Donating stocks or mutual funds to The Summer Camp Project is a smart and simple way to provide an enrichment experience for kids. By making a gift of appreciated securities, you may be able to avoid capital gains tax, diversify your portfolio and/or secure a stream of income.

Make an Impact Today

$100.00

$250.00

$500.00

$1,000.00

Custom Amount

3% Cover the Fee

Why Give?

Make a Difference

Your donation helps create real, measurable change in the lives of those we serve.

Be Part of the Solution

Join a community of people working together to address important issues.

Inspire Others

Your generosity can motivate friends, family, and colleagues to do the same.

Decade-by-Decade

Giving Guide

Ages 20s–30s: Building the Habit (Accumulation Phase)

Primary Method: Direct cash giving and workplace matching.
Why it works: You are likely in a lower tax bracket and may not itemize deductions.
How to execute: Use credit cards or apps to support causes, and always verify your employer matches your contribution.
Action: Check your company's HR portal for Employer Matching Gifts.

Ages 40s–50s: Strategic Maximization (Peak Earnings)

Primary Method: Appreciated Stock Donations & Donor-Advised Funds (DAFs).
Why it works: You are likely in a higher tax bracket and own investments that have grown in value.
How to execute: Instead of selling stock (which triggers capital gains tax), transfer the shares directly to Summer Camp Project or start a DAF. This eliminates capital gains and yields an immediate tax deduction.
Action: Consult your money manager to see if opening a charitable investment account like Fidelity Charitable or DAFgiving360 is the right next move.

Ages 60s–70s: Tax-Efficient Distribution (Retirement Phase)

Primary Method: Qualified Charitable Distributions (QCDs) via Traditional IRAs.
Why it works: Once you reach age 70 1/2, you must take Required Minimum Distributions (RMDs). A QCD transfers up to $111,000 annually (2026 amount) straight to a charity, satisfying your RMD without increasing your Adjusted Gross Income (AGI).
Action: Consult your IRA custodian to execute a QCD.

Ways to Give

Monthly giving to The Summer Camp Project is easy, flexible and the most efficient way for you to give.
Providing steady, reliable support is simply the best investment that you can make to support our work to provide summer camp opportunities for underserved youth who wouldn’t otherwise have the experience.
Recognize someone special who’s passed away or commemorate an occasion like a birthday. Make a donation in a loved one’s name and choose who to notify about your tribute gift.
If you are 70½ or older, you can make a tax-free distribution from your traditional or Roth IRA to The Summer Camp Project. It's an efficient way to support the causes that matter to you most.
For the 2026 tax year, the annual limit for Qualified Charitable Distributions (QCDs) is increased to $111,000 per person ($222,000 for married couples). This allows individuals aged 70½ or older to transfer funds directly from an IRA to a qualified 501(c)(3) charity without including the amount in taxable income.
You may be able to give more with less and save on taxes by donating appreciated securities, such as stocks, bonds or mutual funds.
Donating stocks or mutual funds to The Summer Camp Project is a smart and simple way to provide an enrichment experience for kids. By making a gift of appreciated securities, you may be able to avoid capital gains tax, diversify your portfolio and/or secure a stream of income.
Manage your charitable giving simply and efficiently with a donor advised fund. You can give through an existing giving account.
Give through workplace giving & employer matching gifts. This may include volunteer grants, payroll donations, and in-kind gifts and grants.
Check your company’s Corporate Social Responsibility (CSR) page for info.
Legacy Club members have committed to continue providing summer camp opportunities by including The Summer Camp Project in their estate plans or by making a life-income gift.
Making a donation of tangible personal property can be an excellent way to save on taxes, dispose of property that is expensive to insure or maintain, and support The Summer Camp Project.

Your contributions go directly to fund summer camp opportunities for youth whose families can’t afford it.

Contact Us

Need help? We’d love to hear from you.

New Tax Law

Key changes donors should know from the new tax law:

Starting in 2026, non-itemizers can deduct cash donations up to $1,000 (single) or $2,000 (joint filers).
Starting in 2027, a federal tax credit goes into effect for donations to scholarship-granting organizations (SGOs), allowing filers to claim up to $1,700 per taxpayer for cash donations to qualified K-12 scholarship-granting organizations. This credit is available to all individual taxpayers, regardless of whether they itemize. (source: IRS)
The 60% AGI limit for cash contributions to public charities is now permanently extended.

Please consult with your money manager to discuss your options.

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